Last updated: 31 May 2026. June 2026 has seven GST filing deadlines. Most of them mirror the rhythm you saw in May — GSTR-1 on the 11th, GSTR-3B on the 20th, PMT-06 on the 25th — but one date sets June apart: 30 June is the annual return cutoff for composition dealers (GSTR-4) for FY 2025-26. Miss that one and the late fee starts ticking the next morning. This calendar walks through every deadline, who it covers, and the cost of slipping.
Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 31 May 2026. Due dates can change through CBIC notifications — extensions are issued from time to time and the GST portal is the authoritative source. No June 2026 extension has been notified as of this writing. Always verify on gst.gov.in or with a GST professional before filing.
Who Should Care?
This guide applies to:
- Regular GST taxpayers filing GSTR-1 and GSTR-3B monthly (turnover above ₹5 crore or those who have opted out of QRMP)
- QRMP scheme taxpayers — for the monthly PMT-06 tax payment and the optional Invoice Furnishing Facility (IFF)
- Composition dealers under Section 10 of the CGST Act — the GSTR-4 annual return for FY 2025-26 is due this month
- E-commerce operators (TCS) and TDS deductors under GST
- Non-resident taxable persons, Input Service Distributors (ISDs), OIDAR providers, and UIN holders
1. June 2026 GST Deadline Calendar at a Glance
| Due Date | Return / Form | Period Covered | Who Files |
|---|---|---|---|
| 10 June 2026 | GSTR-7, GSTR-8 | May 2026 | TDS deductors, e-commerce TCS operators |
| 11 June 2026 | GSTR-1 | May 2026 | Monthly filers (turnover > ₹5 crore or opted out of QRMP) |
| 13 June 2026 | IFF, GSTR-5, GSTR-6 | May 2026 | QRMP filers (IFF, optional), non-resident taxpayers, ISDs |
| 20 June 2026 | GSTR-3B, GSTR-5A | May 2026 | Monthly filers, OIDAR service providers |
| 25 June 2026 | PMT-06 challan | May 2026 tax payment | QRMP filers (Month 2 of Apr–Jun quarter) |
| 28 June 2026 | GSTR-11 | May 2026 | UIN holders (embassies, UN agencies, notified persons) |
| 30 June 2026 | GSTR-4 (Annual) | FY 2025-26 | Composition dealers (Section 10) |
Subject to notification changes — verify on the GST portal before filing.
2. Monthly Filer Deadlines — GSTR-1 and GSTR-3B
If your aggregate turnover crossed ₹5 crore in the previous financial year, or you have opted out of the QRMP scheme, you file GSTR-1 and GSTR-3B every month. Both fall in June 2026 for the May supply period.
11 June 2026: GSTR-1 for May 2026
GSTR-1 is the outward supply return reporting all sales — B2B and B2C invoices, debit and credit notes, exports, and amendments — for May 2026. The data flows directly into your buyer's GSTR-2B and decides the ITC they can claim. A late or incorrect GSTR-1 can block your buyers from claiming credit on your invoices, which is why filing GSTR-1 before GSTR-3B remains the standard sequencing.
Late fee: ₹50 per day (₹20 for nil returns), subject to turnover-based caps (see late fee section below). GSTR-1 itself does not attract interest, but downstream tax shortfalls from missing invoices may.
GSTR-1A — same-period amendment: Between filing GSTR-1 and filing GSTR-3B for the same tax period, taxpayers can use GSTR-1A to amend or add invoices for that period. This is the formal mechanism for fixing GSTR-1 mistakes before the corresponding GSTR-3B closes, so the corrected liability flows into the same month's GSTR-3B rather than being deferred to a later amendment.
20 June 2026: GSTR-3B for May 2026, and GSTR-5A
GSTR-3B is the monthly summary return where taxpayers declare total outward supplies, inward supplies, eligible Input Tax Credit (subject to all conditions under Section 16 of the CGST Act), and net tax payable for May 2026. This is the primary return for tax payment.
Who files: All regular monthly filers (turnover above ₹5 crore or those who have opted out of QRMP). The 20 June deadline is uniform across all states for monthly filers — the 22nd / 24th category split applies only to QRMP quarterly GSTR-3B, not to monthly returns.
Late fee: ₹50 per day (₹20 for nil returns), subject to turnover-based caps. Interest under Section 50 of the CGST Act may apply on delayed tax payment from the due date at 18% per annum on net cash tax shortfall. Section 50(3) on wrongly availed and utilised ITC is also 18% — the rate was reduced from 24% to 18% by the Finance Act 2022 with retrospective effect from 1 July 2017. The position that interest under Section 50(3) attaches only to ITC that has been both availed and utilised was clarified by the Madras High Court in Refex Industries Ltd. v. AC GST (2020) and codified through retrospective amendments to Section 50 via the Finance Acts 2021 and 2022.
GSTR-5A on the same date is filed by Online Information and Database Access or Retrieval (OIDAR) service providers based outside India who supply digital services to non-registered persons in India.
3. QRMP Filer Deadlines — PMT-06 and IFF
If you are on the Quarterly Return Monthly Payment (QRMP) scheme for the April–June 2026 quarter, your June obligations are lighter. No quarterly GSTR-3B is due this month — that arrives in July (22 July for Category I states, 24 July for Category II states). What you do owe in June is the Month 2 tax challan and, optionally, the IFF for May invoices.
13 June 2026: IFF for May 2026 (Optional)
The Invoice Furnishing Facility (IFF) lets QRMP taxpayers upload B2B invoices for the first two months of a quarter so recipients can claim ITC promptly without waiting for the quarterly GSTR-1. May is Month 2 of the April–June quarter, so its IFF window closes on 13 June 2026.
IFF is optional but practically important if you have B2B buyers who watch their GSTR-2B closely. The IFF cap is ₹50 lakh per month. Invoices not uploaded via IFF still get reported in your full quarterly GSTR-1 in July, but your buyers will not see them in their GSTR-2B until then.
25 June 2026: PMT-06 Challan for May 2026
QRMP taxpayers must deposit tax for the first two months of the quarter using Form GST PMT-06 by the 25th of the following month. For May 2026 (Month 2), the PMT-06 due date is 25 June 2026.
Two payment methods are available. The Fixed Sum Method (FSM) auto-fills the challan at 35% of the cash tax paid in the previous quarter (or 100% of the previous month's cash tax, depending on the prior filing pattern) — pay it on time and no interest applies on Month 1 or Month 2 shortfalls, which settle in the quarterly GSTR-3B. The Self-Assessment Method (SAM) lets the taxpayer compute the actual tax for the month after factoring in available ITC and pay accordingly.
Late or short payment of PMT-06 may attract interest at 18% per annum on the cash shortfall.
4. 30 June 2026: GSTR-4 Annual Return for Composition Dealers (FY 2025-26)
This is the deadline that gives June 2026 its character. Composition dealers — taxpayers registered under Section 10 of the CGST Act — file GSTR-4 once a year to consolidate everything they paid quarterly through CMP-08 across FY 2025-26 (1 April 2025 to 31 March 2026). The annual return is the formal close of the composition cycle for the year.
Background on the date: GSTR-4 annual was historically due 30 April after the financial year end. CBIC shifted the due date to 30 June via Notification No. 12/2024 - Central Tax dated 10 July 2024, applicable from FY 2024-25 onwards. So for FY 2025-26, the due date is 30 June 2026.
Who must file: Anyone who was registered as a composition dealer at any point during FY 2025-26, even if you later opted out or your registration was cancelled mid-year. If you were under composition for only part of the year, you still file GSTR-4 covering that period.
What goes in it: Outward supplies (tax paid under composition — 1% for traders on taxable turnover in the State, exempt supplies excluded; 1% for manufacturers on total turnover in the State; 5% for restaurant service; 6% for other notified service providers under Notification No. 02/2019 - Central Tax (Rate) dated 7 March 2019), inward supplies attracting reverse charge, tax payable under RCM, tax already paid through CMP-08 quarterly challans, and any balance payable or refund claim.
Late fee: ₹50 per day of delay (₹20 per day for nil returns), subject to a maximum of ₹2,000 (₹1,000 CGST + ₹1,000 SGST) for regular returns and ₹500 for nil returns. The cap was reduced from the original ₹10,000 by Notification No. 21/2021 - Central Tax dated 1 June 2021. Verify the current cap on the GST portal before filing — these caps have been revised multiple times.
If you missed CMP-08 during the year: Unpaid quarterly tax shows up here. Interest at 18% per annum under Section 50 runs from the CMP-08 due date, not from 30 June. Filing GSTR-4 does not erase prior CMP-08 delays — it simply forces them into the record.
5. Other Returns Falling in June 2026
10 June 2026: GSTR-7 (TDS under Section 51)
GSTR-7 captures TDS deducted under Section 51 of the CGST Act — filed by government departments and other notified deductors for May 2026.
Late fee: ₹50 per day total (₹25 under each of CGST and SGST), capped at ₹2,000 total (₹1,000 per Act). Nil-TDS months carry a complete late-fee waiver. The reduction was originally notified by Notification No. 22/2021 - Central Tax dated 1 June 2021 and was superseded by Notification No. 23/2024 - Central Tax dated 8 October 2024 (effective 1 November 2024), which restated the same cap and nil-month waiver. Interest at 18% per annum on delayed TDS payment.
10 June 2026: GSTR-8 (TCS under Section 52)
GSTR-8 is filed by e-commerce operators (Amazon, Flipkart and similar platforms) who collect TCS under Section 52 of the CGST Act for the same May 2026 period.
Late fee: ₹200 per day total (₹100 per Act), capped at ₹10,000 total (₹5,000 per Act). No reduction notification analogous to GSTR-7 has been issued. Interest at 18% per annum on delayed TCS payment.
13 June 2026: GSTR-5 and GSTR-6
GSTR-5 is filed by non-resident taxable persons doing business in India temporarily, covering May 2026 supplies. GSTR-6 is filed by Input Service Distributors (ISDs) to report ITC received and distributed to recipient units. Late fee for GSTR-6: ₹50 per day, max ₹10,000.
28 June 2026: GSTR-11
GSTR-11 is the inward supplies statement filed by UIN holders — typically embassies, consulates, UN agencies, and notified international organisations — to claim refunds of GST paid on inward supplies during May 2026.
6. What Is NOT Due in June 2026
A few returns commonly searched for around June are not actually due this month — worth confirming so you do not chase a phantom deadline.
- GSTR-9 and GSTR-9C for FY 2025-26 are due on 31 December 2026, not in June. GSTR-9 is mandatory if aggregate turnover exceeds ₹2 crore; GSTR-9C is additionally required where turnover exceeds ₹5 crore.
- CMP-08 (composition dealer quarterly challan) is filed quarterly. The next CMP-08 — for the April–June 2026 quarter — is due 18 July 2026, not in June.
- The QRMP quarterly GSTR-3B for Q1 FY 2026-27 (April–June) falls in July — 22 July for Category I states and 24 July for Category II states.
- ITC-04 (job work return) depends on aggregate annual turnover (AATO). For AATO > ₹5 crore, ITC-04 is half-yearly — the April–September 2026 return is due 25 October 2026. For AATO ≤ ₹5 crore, ITC-04 is annual and due 25 April of the following financial year. Either way, nothing is due in June.
7. Late Fee and Interest Summary
All late fees in this table are total amounts under CGST + SGST combined, unless explicitly noted otherwise. Per-Act figures appear in parentheses where the breakdown is useful.
| Return | Late Fee (Regular) | Late Fee (Nil Return) | Maximum Cap | Interest on Tax |
|---|---|---|---|---|
| GSTR-1 | ₹50/day | ₹20/day | Turnover-based†: ₹2K / ₹5K / ₹10K; nil: ₹500 | N/A directly |
| GSTR-3B | ₹50/day | ₹20/day | Turnover-based†: ₹2K / ₹5K / ₹10K; nil: ₹500 | 18% p.a. (also 18% on wrongly availed and utilised ITC under Section 50(3)) |
| GSTR-4 (Annual) | ₹50/day | ₹20/day | ₹2,000 regular; ₹500 nil (per Notif. 21/2021-CT dated 1 Jun 2021) | 18% p.a. on unpaid CMP-08 quarterly amounts |
| GSTR-7 (TDS) | ₹50/day (₹25 per Act) | Fully waived for nil-TDS months | ₹2,000 (₹1,000 per Act) — Notif. 22/2021-CT dated 1 Jun 2021, superseded by Notif. 23/2024-CT dated 8 Oct 2024 (eff. 1 Nov 2024) | 18% p.a. on delayed TDS |
| GSTR-8 (TCS) | ₹200/day (₹100 per Act) | — | ₹10,000 (₹5,000 per Act) | 18% p.a. on delayed TCS |
| GSTR-5 / GSTR-5A | ₹50/day | ₹20/day | ₹10,000 (₹5,000 per Act) | 18% p.a. (where tax due) |
| GSTR-6 | ₹50/day | — | ₹10,000 | N/A |
| PMT-06 | No fixed late fee | — | — | 18% p.a. on cash shortfall |
† GSTR-1 / GSTR-3B late fee caps per Notification No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021: turnover ≤ ₹1.5 crore → ₹2,000; ₹1.5–₹5 crore → ₹5,000; above ₹5 crore → ₹10,000; nil returns → ₹500. Cap figures current as of 31 May 2026 — verify on gst.gov.in.
Key Takeaways
- June 2026 carries seven filing deadlines — one more than May, because GSTR-4 annual for composition dealers lands on 30 June.
- Monthly filers: GSTR-1 due 11 June, GSTR-3B due 20 June — both for May 2026 supplies. The 20th is universal across all states for monthly filers.
- File GSTR-1 before GSTR-3B; reconcile GSTR-2B with your purchase register first. Mismatches remain the most common trigger for DRC-01C and similar notices.
- QRMP filers: PMT-06 on 25 June (Month 2 of the Apr–Jun quarter) and the optional IFF on 13 June. The quarterly GSTR-3B itself is a July deadline.
- Composition dealers: GSTR-4 for FY 2025-26 closes 30 June. Unpaid CMP-08 from earlier quarters shows up here and still carries 18% interest from the original CMP-08 due date.
- Late fee caps for GSTR-1 / GSTR-3B are turnover-based per Notifications No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021 — but interest at 18% per annum on unpaid tax has no cap.
- GSTR-7 (TDS) and GSTR-8 (TCS) both fall on 10 June but their late fees differ — GSTR-7 caps at ₹2,000 total (₹1,000 per Act) with nil-month waiver per Notification No. 23/2024-CT dated 8 October 2024, GSTR-8 caps at ₹10,000 total (₹5,000 per Act). Do not collapse them into one figure.
- Annual return GSTR-9 / GSTR-9C for FY 2025-26 is due 31 December 2026, not in June.
Frequently Asked Questions
What is the GSTR-3B due date for May 2026 filings?
The GSTR-3B due date for the May 2026 tax period (filed in June) is 20 June 2026 for monthly filers — turnover above ₹5 crore or those who have opted out of QRMP. The 20th is uniform across all states for monthly filers; the 22nd / 24th category split applies only to QRMP quarterly GSTR-3B, which is not due in June.
What is the GSTR-1 due date for May 2026?
The GSTR-1 due date for May 2026 outward supplies is 11 June 2026 for monthly filers. QRMP filers do not file a full GSTR-1 in June but can upload B2B invoices via the optional IFF by 13 June 2026 to push ITC to their buyers without waiting for the quarterly GSTR-1.
When is GSTR-4 due for composition dealers for FY 2025-26?
The GSTR-4 annual return for FY 2025-26 is due 30 June 2026. The due date was shifted from 30 April to 30 June by Notification No. 12/2024 - Central Tax dated 10 July 2024, applicable from FY 2024-25 onwards. Late fee is ₹50 per day (₹20 for nil), capped at ₹2,000 (₹500 nil) per Notification No. 21/2021 - Central Tax dated 1 June 2021.
When is PMT-06 due in June 2026 for QRMP scheme taxpayers?
PMT-06 for the May 2026 tax period (Month 2 of the April–June quarter) is due 25 June 2026. This is the monthly tax payment challan for QRMP filers, payable either via the Fixed Sum Method (35% of previous quarter's cash tax) or the Self-Assessment Method.
Is GSTR-9 (annual return) due in June 2026?
No. GSTR-9 for FY 2025-26 is due on 31 December 2026. June 2026 carries the GSTR-4 annual return for composition dealers, but the regular GSTR-9 and GSTR-9C deadline for FY 2025-26 is six months away. GSTR-9 is mandatory if aggregate turnover exceeds ₹2 crore; GSTR-9C (reconciliation statement) is additionally required if turnover exceeds ₹5 crore.
What happens if I miss the GSTR-3B deadline of 20 June 2026?
Late filing attracts ₹50 per day (₹20 for nil returns), subject to turnover-based caps per Notifications No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021 — ₹2,000 / ₹5,000 / ₹10,000 by turnover, and ₹500 for nil. Interest under Section 50 may apply at 18% per annum on cash tax shortfall, and 18% under Section 50(3) where ITC has been wrongly availed and utilised (rate reduced from 24% to 18% by Finance Act 2022, retrospective from 1 July 2017, as clarified in Refex Industries (Mad HC, 2020)). Repeated delays may trigger scrutiny notices and affect your compliance rating.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Have a specific question about June filings or the GSTR-4 annual return? Our GST experts can help → gstconsultancy.com